TMI BlogResidenceX X X X Extracts X X X X X X X X Extracts X X X X ..... that State and any political sub-division, statutory body or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l endeavour to settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 of this Article, a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall determine by mutual agreement the State of which the person shall be deemed to be a resident for the purposes of this Agreement having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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